Georgia guide

Georgia condo reserve study requirements

Georgia takes a middle path on reserves. O.C.G.A.

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§44-3-107 requires condo annual budgets to include reserve line items for deferred maintenance and depreciation, but does not require a formal reserve study, a specific funding level, or any update cadence. The POAA imposes no reserve obligation on HOAs at all. The result: reserve discipline is largely voluntary, and the gap between best-practice and statutory floor is one of the leading predictors of future special assessments.

What the Condominium Act actually requires

§44-3-107 requires the operating budget to include reserves for deferred maintenance and depreciation. The Act does not specify how the amount is calculated, does not require a professional study, and does not set a funding-percentage target. Compliance can mean a meaningful reserve allocation aligned with a voluntary professional study, or a token line item that has not been adjusted in years.

Reading reserve adequacy in the absence of a study

Without a study, reserve adequacy must be inferred. For older buildings, look at: the building age and major component replacement schedule, the historical pattern of special assessments, the budget's reserve line as a percentage of total budget (industry guidance suggests 15–25 percent for most buildings), and recent board minutes for capital-planning discussions. The voluntary commission of a professional study is itself a positive governance signal.

What absence of reserves signals for HOAs

The POAA imposes no reserve requirement. Many Georgia HOAs operate with minimal or no reserve cushion. For a buyer, the implication is straightforward: capital work in HOA-governed communities tends to arrive as special assessments. Read the declaration for any reserve-related requirements (some declarations impose obligations that the POAA does not), and read the last 24 months of minutes for any reserve-related discussion.

Reserve studies as a leading governance signal

Even though not required, a current professional reserve study is a strong governance positive. It signals board willingness to plan capital obligations explicitly. The absence of a study for an older building or for any community with material amenity programs is a meaningful diligence finding — particularly when combined with sparse capital-planning discussion in minutes.

Georgia legal references

Informational only. Not legal advice. Always confirm against current statute and counsel.

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Reviewer's checklist

  • Confirm whether the operating budget includes reserve line items (§44-3-107 required for condos)
  • Request any voluntary reserve study and its funding plan
  • Identify the current reserve balance and recent contribution history
  • Compare reserve adequacy to building age and major component schedule
  • Read the last 24 months of minutes for capital-planning discussion
  • Identify recent special assessments and their stated drivers
  • For HOAs: confirm whether the declaration imposes reserve obligations beyond the POAA
  • Verify whether the board plans to commission a study in the next 24 months

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  • Building envelope consultant
  • Restoration contractor

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